9911796707
TMI Blog2011 (11) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant period i.e. for the month of February, 2001 and in that they have indicated clearances of finished product at nil rate of duty. This would indicate that the respondent had followed the law of filing the returns with the authorities by indicating nil rate of duty paid clearances. It was for the revenue authorities during the relevant period to raise an objection or call for explanation from the assessee why they have cleared the said consignments at nil rate of duty. There is nothing on record to show that the revenue authorities had raised a query or corresponded with the assessee-respondent directing him to produce the details of nil rate of duty paid clearances affected by him. In the absence of any such correspondence, we can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t s contention and confirmed the demand, demanded the interest on the confirmed amount and also imposed equivalent amount of penalty. Aggrieved by such an order, appellants preferred an appeal. The first appellate authority after considering the submissions made before him did not agree with the appellants on the merit of the case but allowed the appeal filed by the appellant on the limitation, holding that the appellant had filed the monthly returns before the concerned lower authorities and the show cause notice is blatantly time-barred. Revenue is aggrieved by such an order and hence are in appeal before us. 3. Learned departmental representative would draw our attention to the findings recorded by the learned Commissioner (Appeals). I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against such findings. 8. On the issue of limitation, we find that the said show cause notice clearly indicates that the demand of 8% of the value of the exempted final products has arisen due to the audit objection raised by CERA authorities. It is undisputed by the revenue authorities in their grounds of appeal that the appellant had filed the monthly returns during the relevant period i.e. for the month of February, 2001 and in that they have indicated clearances of finished product at nil rate of duty. This would indicate that the respondent had followed the law of filing the returns with the authorities by indicating nil rate of duty paid clearances. It was for the revenue authorities during the relevant period to raise an objection ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
